In this Act “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 (c. 1)[F1, and “ITA 2007” means the Income Tax Act 2007”].
Textual Amendments
F1Words in s. 142 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 416 (with Sch. 2)